مبدأ عدم تجزئة الحساب الجاري بين الثبات والتراجع

Abstract EN

This study aims to clarify the concept of the principle of indivisibility of the current account, which is based on the idea that the discounts that enter the account lose their characteristics and entity and turn into a simple article, expressed by numbers, these articles are merged into an indivisible unit, and as long as this account is opened, there is no claim or debt, and there is no creditor or debtor.

it was the idea that experienced a kind of retreat, as a result of the numerous exceptions made by the case-law to the principle, which were imposed by practical necessities, that raised the question of the future of this principle, and the study concluded that the analysis of these exceptions shows that the case law has only drawn the natural boundaries of the principle, without compromising the essential idea.